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THE PIT STOP vs. THE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

N.NAGARESH
Pet. Counsel
Adithya Rajeev
Res. Counsel
Thushara V. James

Petitioner / Applicant

THE PIT STOP
Respondent THE ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Sep 11, 2020
Order No.

WP(C).No.18698 OF 2020

Citation

2020(9) TAXREPLY 3346
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ORDER

Dated this the 11th day of September, 2020 The petitioner purchased car tyres totalling to 120 numbers as per Exts.P2 to P4 invoices from a consignor at New Delhi. The petitioner states that when the goods were unloaded at the business place of the petitioner at Aluva, which is the place of destination as per the invoices, the respondent asked the driver of the transport vehicle, who was leaving the place to load the entire goods back into the lorry. The Manager of the petitioner was informed that the respondent intends to detain the consignment. The driver was questioned and Form GST Mov-01 was issued. 2. The petitioner states that no further action has been taken by the respondent to further the proceedings. No inspection is conducted and there is no order of detention. According to the petitioner, the petitioner had complied with all the requirement of transportation under CGST and SGST Rules. If the goods are detained by oral orders, the petitioner will be put in irreparable....

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